TaxTMI 
TaxTMI 
Income-tax (Twelfth Amendment) Rules, 2022.
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....mpanying the annexures, shall be,- (a) in the case of an individual,- (I) signed digitally, if he is required under these rules to furnish his return of income under digital signature,-- (i) by the individual himself; or (ii) where, for any unavoidable reason, it is not possible for the individual to sign the application, by any person duly authorised by him in this behalf : Provided that in a case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the individual to do so, which shall be attached to the application ; or (II) communicated through his registered e-mail address, in any other case; (b) in the case of a Hindu undivided family,- (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature,-- (i) by the karta thereof; and (ii) where, for any unavoidable reason, it is not possible for the karta to sign the application, by any other adult member of such family; or (II) communicated through its registered e-mail address, in any other case; (c) in the case of a comp....
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..... Country of which he is resident 4. Status 5. Basis of claim for being a non-resident 6. The Commissioner having jurisdiction over the applicant (only in the case of existing assessees) 7. Permanent Account Number or Aadhaar Number (only in the case of existing assessees) 8. Questions relating to the transaction on which the advance ruling is required 9. Statement of the relevant facts having a bearing on the aforesaid questions 10. Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the aforesaid questions 11. List of documents or statements attached 12. Particulars of account payee demand draft accompanying the application 13. Name and address of authorised representative in India, if any 14. Taxpayer Registration Number or Taxpayer Identification Number or Functional equivalent or Any unique number used for identification by the Government of that country or specified territory of which applicant claims to be a resident ....
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.... .............................. (Applicant) Place.............. Notes: 1. The application shall be filled in English or Hindi. 2. The number and year of receipt of the application shall be filled in the Office of the Board for Advance Rulings. 3. The application shall be accompanied by an account payee demand draft of two thousand five hundred Indian rupees drawn in favour of Board for Advance Rulings, payable at New Delhi. Particulars of the draft shall be given in reply to item No. 12. 4. In reply to item No. 3, if the applicant is a company, association of persons or Hindu undivided family, etc., the country of residence thereof is to be given and not of the individual who is filing the application on behalf of such person. 5. In reply to item No. 4, the applicant shall state whether he or it is an individual, Hindu undivided family, firm, association of persons or company. 6. For item No. 5, the reply shall be given in the context of the provisions regarding 'residence' in India as contained in section 6 of the Income-tax Act. The position in this regard is as follows: An individual is said to be 'resident' in any financial year, if he has been ....
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....ication and the statements and documents accompanying the annexures, shall be,- (a) in the case of an individual,- (I) signed digitally, if he is required under these rules to furnish his return of income under digital signature (i) by the individual himself; and (ii) where, for any unavoidable reason, it is not possible for the individual to sign the application, by any person duly authorised by him in this behalf : Provided that in a case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the individual to do so, which shall be attached to the application ; or (II) communicated through his registered e-mail address, in any other case; (b) in the case of a Hindu undivided family,- (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature,-- (i) by the karta thereof; and (ii) where, for any unavoidable reason, it is not possible for the karta to sign the application, by any other adult member of such family ;or (II) communicated through its registered e-mail address, in any oth....
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....n respect of the question(s) on which advance ruling is required .................................................................................................... .................................................................................................... .................................. (Applicant) Place................. Date.................. FORM No. 34D [See rule 44E] [Form of application by a non-resident applicant] for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961 (PLEASE READ THE NOTES CAREFULLY BEFORE FILLING THIS FORM) BEFORE THE BOARD FOR ADVANCE RULINGS Application No. ................. of ...... 1. Full name and address of the applicant 2. Telephone, Fax No. and email address 3. Status 4. The Commissioner and Assessing Officer having jurisdiction over the applicant 5. Permanent Account Number or Aadhaar Number 6. Particulars of the non-resident with whom the transaction is undertaken or proposed to be undertaken (a) Name of the non-resident (b) Address of t....
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.... 12. Particulars of account payee demand draft accompanying the application ............................... (Applicant) Verification I, ................................................................................................................................... son/daughter/wife [name in full and in block letters] of ........................................................................................... do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents accompanying such annexure(s), is correct and complete. I further declare that I am making this application in my capacity as ............................... (designation) and that I am competent to make his application and verify it. I also declare that the question on which the advance ruling is required is not pending in my case before any income-tax authority, the Appellate Tribunal or any court. Verified today, the...............................day of.......................... .............................. Signed (Applicant) Place.............. Notes: 1. The application shall be....
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....dent in India as above, is non-resident in India. 7. Regarding item No. 8, the question(s) shall be based on actual or proposed transactions. Hypothetical questions shall not be entertained. 8. In respect of item No. 9, in Annexure I, the applicant shall state in detail the relevant facts and also disclose the nature of his business or profession and the likely date and purpose of the proposed transaction(s). Relevant facts reflected in the documents submitted along with the application shall be included in the statement of facts and not merely incorporated by reference. 9. For item No. 10, in Annexure II, the applicant shall clearly state his interpretation of law or facts in respect of the question(s) on which the advance ruling has been sought. 10. The application, the verification appended thereto, the annexures to the application and the statements and documents accompanying the annexures, shall be,- (a) in the case of an individual,- (I) signed digitally, if he is required under these rules to furnish his return of income under digital signature (i) by the individual himself; and (ii) where, for any unavoidable reason, it is not....
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....he case of any other person,-- (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature, by that person or by some person competent to act on his behalf; or (II) communicated through his registered e-mail address, in any other case; ANNEXURE I Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is required .................................................................................................... .................................................................................................... .................................. (Applicant) Place................. Date.................. ANNEXURE II Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the question(s) on which advance ruling is required .................................................................................................... .................................................................................................... .................................. (Applicant) Place................
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....come-tax authority, the Appellate Tribunal or any court. Verified today, the...............................day of.......................... .............................. Signed (Applicant) Place.............. Notes: 1. The application shall be filled in English or Hindi. 2. The number and year of receipt of the application shall be filled in the Office of the Board for Advance Rulings. 3. The application shall be accompanied by an account payee demand draft of two thousand five hundred Indian rupees drawn in favour of Board for Advance Rulings, payable at New Delhi. Particulars of the draft shall be given in reply to item No. 12. 4. In reply to item No. 3, the applicant shall state whether he/it is an individual, Hindu undivided family, firm, association of persons or company. 5. Regarding item No. 6, the questions shall be based on actual or proposed transactions. Hypothetical questions shall not be entertained. 8. In respect of item No. 7, in Annexure I, the applicant shall state in detail the relevant facts and also disclose the nature of his business or profession and the likely date and purpose of the proposed transactions. Relevant facts r....
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....e rules to furnish his return of income under digital signature,-- (i) by the managing partner thereof; and (ii) where for any unavoidable reason such managing partner is not able to sign and verify the application, or where there is no managing partner as such, by any partner thereof, not being a minor ; (II) communicated through its registered e-mail address, in any other case; (e) in the case of an association of persons,-- (I) signed digitally, if it is required under these rules to furnish its return of income under digital signature, by any member of the association or the principal officer thereof; or (II) communicated through its registered e-mail address, in any other case; (f) in the case of any other person,-- (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature, by that person or by some person competent to act on his behalf; or (II) communicated through his registered e-mail address, in any other case; ANNEXURE I Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is required .....
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.................. (Applicant) Verification I, ................................................................................................................................... son/daughter/wife [name in full and in block letters] of ........................................................................................... do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents accompanying such annexure(s), is correct and complete. I further declare that I am making this application in my capacity as ............................... (designation) and that I am competent to make his application and verify it. I also declare that the question on which the advance ruling is required is not pending in my case before any income-tax authority, the Appellate Tribunal or any court. Verified today, the...............................day of.......................... .............................. (Applicant) Place.............. Notes: 1. The application shall be filled in English or Hindi. 2. The number and year of receipt of the application shall be filled in the Office of the ....
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....rify the application, or where there is no Managing Director, by any Director thereof ; (ii) where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the application, by any person duly authorised by the company in this behalf : Provided that in the case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the company to do so, which shall be attached to the application ; (d) in the case of a firm, (I) signed digitally, if it is required under these rules to furnish its return of income under digital signature,-- (i) by the managing partner thereof, and (ii) where for any unavoidable reason such managing partner is not able to sign and verify the application, or where there is no managing partner as such, by any partner thereof, not being a minor ; (II) communicated through its registered e-mail address, in any other case; (e) in the case of an association of persons,-- (I) signed digitally, if it is required under these rules to furnish its return of income under digital signature, by any member of the as....
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....g is required 9. Statement of the relevant facts having a bearing on the aforesaid questions 10. Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the aforesaid questions 11. List of documents or statements attached 12. Particulars of account payee demand draft accompanying the application ............................... (Applicant) Verification I, ................................................................................................................................... son/daughter/wife [name in full and in block letters] of ........................................................................................... do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents accompanying such annexure(s), is correct and complete. I further declare that I am making this application in my capacity as ............................... (designation) and that I am competent to make his application and verify it. I also declare that the quest....
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.... (i) by the karta thereof; and (ii) where, for any unavoidable reason, it is not possible for the karta to sign the application, by any other adult member of such family ;or (II) communicated through its registered e-mail address, in any other case; (c) in the case of a company, digitally signed,- (i) by the Managing Director thereof, or where for any unavoidable reason such Managing Director is not able to sign and verify the application, or where there is no Managing Director, by any Director thereof ; (ii) where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the application, by any person duly authorised by the company in this behalf : Provided that in the case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the company to do so, which shall be attached to the application ; (d) in the case of a firm, (I) signed digitally, if it is required under these rules to furnish its return of income under digital signature,-- (i) by the managing partner thereof, and (ii) where for any unavoi....